Using horizontal analysis calculate the amount and percent

Question

Problem -

Sales year 2: $198,000, year 1: $165,500

Total Operating expenses year 2: 163,000, year 1: 147,500

Net income year 2: 35,000, year 1: 18,000

Using horizontal analysis, calculate the amount and percent change for sales. Round percentages to one decimal place.

$(32,500), (16.4)%

$32,500, 16.4%

$32,500, 19.6%

$(32,500), (19.6)%